NBI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
This program is designed to qualify for 14.0 hours (based on 50 minute credit hour) of continuing professional education credit for accountants. For more information regarding administrative policies such as complaint, refund and program cancellation, please contact our offices at (800) 930-6182.

This is a Basic level program presented in a group live setting. No advanced preparation or prerequisites are required.
Upon completion of this course, attendees should be able to:
1. Identify key parties in a trust.
2. Distinguish between revocable and irrevocable trusts.
3. Compare conduit vs. accumulation IRA trust.
4. Restate Medicaid eligibility criteria.
5. Compare SNTs to ABLE accounts.
6. List two types of charitable trust.
7. Explain what an ILIT is.
8. Explain what a disclaimer trust is and how it works.
9. Recall when and why "intentionally defective" grantor trusts are used.
10. Provide a definition of a self-settled trust.
11. Explain when and how a trust is terminated.
12. Distinguish between ethical and unethical practices.
13. Compare testamentary and living trusts for tax purposes.
14. Distinguish between accounting and taxable income.
Field(s) of Study -- Specialized Knowledge; Taxes; Behavioral Ethics.

OtherFinancial Planners
- 14.00

This program has been accepted by the Certified Financial Planner Board of Standards Inc. and qualifies for 14.0 hours of CE credit for CFP® Certificants. The Certified Financial Planner Board of Standards Inc. owns the certification marks CFP®, CERTIFIED FINANCIAL PLANNER™ and CFP® (with plaque design) and CFP® (with flame design) in the US, which it awards to individuals who successfully complete initial and ongoing certification requirements.

Upon completion of this course, attendees should be able to:
1. Identify key parties in a trust.
2. Distinguish between revocable and irrevocable trusts.
3. Compare conduit vs. accumulation IRA trust.
4. Restate Medicaid eligibility criteria.
5. Compare SNTs to ABLE accounts.
6. List two types of charitable trust.
7. Explain what an ILIT is.
8. Explain what a disclaimer trust is and how it works.
9. Recall when and why "intentionally defective" grantor trusts are used.
10. Provide a definition of a self-settled trust.
11. Explain when and how a trust is terminated.
12. Distinguish between ethical and unethical practices.
13. Compare testamentary and living trusts for tax purposes.
14. Distinguish between accounting and taxable income.

IACET
- 1.20

NBI, Inc. is accredited by the International Association for Continuing Education and Training (IACET) and is authorized to issue the IACET CEU.
NBI, Inc. is authorized by IACET to offer 1.20 CEUs for this program. At the end of the program, participants must complete a self-assessment in order to receive credit. 100% attendance is required. (Provider #1004558)

Upon completion of this course, attendees should be able to:
1. Identify key parties in a trust.
2. Distinguish between revocable and irrevocable trusts.
3. Compare conduit vs. accumulation IRA trust.
4. Restate Medicaid eligibility criteria.
5. Compare SNTs to ABLE accounts.
6. List two types of charitable trust.
7. Explain what an ILIT is.
8. Explain what a disclaimer trust is and how it works.
9. Recall when and why "intentionally defective" grantor trusts are used.
10. Provide a definition of a self-settled trust.
11. Explain when and how a trust is terminated.
12. Distinguish between ethical and unethical practices.
13. Compare testamentary and living trusts for tax purposes.
14. Distinguish between accounting and taxable income.

TYLER R. BARRETT is a solo practitioner at The Law Office of Tyler R. Barrett, P.L.L.C, where he practices in estate planning, probate and elder law. Mr. Barrett earned his B.A. degree, summa cum laude, from the University of Oklahoma and his J.D. degree from the University of Oklahoma College of Law, where he was articles editor for the Oklahoma Law Review. He is admitted to practice in the state of Oklahoma. Mr. Barrett is a member of the Oklahoma Bar Association (Estate Planning, Probate and Trust sections), the Cleveland County Bar Association, WealthCounsel, and the National Academy of Elder Law Attorneys, Inc.

LAUREL CARBONE KERN is the co-founder and a managing partner of Tallgrass Estate Planning, an estate planning firm with attorneys in Oklahoma and Washington. Ms. Carbone Kern is admitted to practice law in Oklahoma and Washington, and is a member of the Tulsa County Bar Association, King County Bar Association, and Oklahoma Bar Association. She has earned a B.S. degree from Northeastern State University and a J.D. degree from the University of Tulsa College of Law.

RILEY CARBONE KERN is the co-founder and a managing partner of Tallgrass Estate Planning, an estate planning firm with attorneys in Oklahoma and Washington. Mr. Kern is admitted to practice law in Oklahoma. He is a member of the Tulsa County Bar Association, Oklahoma Bar Association, and American Bar Association. Mr. Kern has a B.S. degree from Oklahoma State University, an M.S. degree from Oklahoma State University, and a J.D. degree from the University of Tulsa College of Law.

SHANIKA CHAPMAN is an attorney with Oklahoma Estate Attorneys, PLLC, and practices in the areas of probate, guardianship law, and estate planning. Ms. Chapman also served as a volunteer with Legal Aid, assisting with family law and elder law issues. She received her B.S. degree from the University of Maryland and her J.D. degree, magna cum laude, from Oklahoma City University School of Law, where she also served as Articles Editor for the Law Review.

STEPHEN L. CORTES is the owner of Cortes Law Firm where his practice areas include estate planning, wills, probate and DUI law. Mr. Cortes is admitted to practice in Oklahoma and before the U.S. District Court for the Western District of Oklahoma and the U.S. District court for the Northern District of Oklahoma. He is a member of WealthCounsel and the Oklahoma Bar Association (Administrative Law Section). Mr. Cortes earned his B.B.A. degree from the University of Texas at El Paso and his J.D. degree from Oklahoma City University School of Law.

KARA VINCENT is an attorney with Barber & Bartz, P.C., where her practice areas include estate and trust planning and administration. Ms. Vincent is a certified fraud examiner and is a CPA with a certification in financial forensics. She is also a chartered global management accountant through the AICPA Ms. Vincent is also an auditor which gives her the ability to analyze and investigate matters that include allegations of fraud and embezzlement. She is a member of Oklahoma Bar Association, Tulsa County Bar Association, Oklahoma Society of Certified Public Accountants, American Institute of Certified Public Accountants, Tulsa Chapter of the Oklahoma Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. Ms. Vincent earned one B.S. degree from Northeastern State University, another B.S. degree from Langston University, and her J.D. degree from University of Tulsa College of Law.

DAWN D. HALLMAN is the principal and founder of Hallman & Associates, P.C., located in Norman, Oklahoma. Ms. Hallman is a nationally recognized estate planning attorney with a background in tax. She has extensive experience helping clients with all facets of business, tax, and estate planning. She has advised thousands of clients regarding their estate plans. Ms. Hallman creatively and effectively addresses the estate and tax planning needs of high net worth families. She holds both an accounting and law degree and prior to opening Hallman & Associates, she maintained a tax practice for several years. Her tax and business law background make her uniquely qualified to advise clients on complex estate, tax and business planning matters. Ms. Hallman frequently lectures on estate planning matters in continuing education programs for attorneys, accountants and wealth managers. She is a member of the Oklahoma Bar Association (past chair of the Estate Planning, Probate and Trust Section) and serves as the Board of Directors vice-chairman for both Washita State Bank and Frontier State Bank. Ms. Hallman obtained her B.B.A. degree in accounting and her law degree from the University of Oklahoma.

MARGARET KERR is a partner with Frailey, Chaffin, Cordell, Perryman & Sterkel. She has a general practice, with experience in real estate, contracts, estate planning, municipal law, probates and guardianships. Ms. Kerr is admitted to practice law in the state of Oklahoma and in the U.S. District Court for the Western District of Oklahoma. She belongs to the Oklahoma Bar Association and the American Bar Association. Ms. Kerr earned her B.S.W. degree from the University of Central Florida and her J.D. degree from the University of Oklahoma College of Law.

H. TERRELL MONKS is the owner of Oklahoma Estate Attorneys, PLLC. He practices primarily in Oklahoma County and Cleveland County, where his practice focuses on probate and estate planning. Mr. Monks serves as the associate judge in the cities of Bethany and Piedmont, and he has previously served them as the prosecutor for more than 20 years. Mr. Monks is active in public service. He has served as mayor of the city of Nicoma Park, he is the chair of the Oklahoma Bar Association's Licensed Legal Intern Committee, and has served as a member of the Bench and Bar Committee and the Rules of Professional Conduct Committee. Mr. Monks has served on the board of the Estate Planning, Probate and Trust Section of the Oklahoma Bar Association for the past three years. He has tried more than 100 cases to verdict, but actively advocates mediation and alternative dispute resolution. Mr. Monks contributes articles to the Oklahoma Bar Journal. His submissions include: "Principles of Due Process in Probate"; "Due Process in Tax Sales"; and "Municipal Codification Requirements, and the Consequences of Noncompliance." Mr. Monks also wrote "Probate for Non-Attorneys, a Handbook for Personal Representatives." Mr. Monks received his B.A. degree and J.D. degree from Oklahoma City University.

JERRY E. SHILES is the managing member of the Oklahoma City law firm of Parman & Easterday, where his practice is concentrated in the areas of elder law, Medicaid, VA, estate planning, probate and trust administration. Mr. Shiles has lectured extensively to professional groups in the U.S., Europe and Japan. He has published numerous articles and treatises and also is a co-author of the Oklahoma Bar Association's Family Law Section practice manual and co-author of the book, Estate Planning Basics: A Crash Course in Safeguarding Your Legacy. Mr. Shiles is a member of the American, Oklahoma County and Oklahoma bar associations; State Bar of Nevada; District of Columbia Bar; the National Academy of Elder Law Attorneys; Oklahoma City Tax Lawyers; the Planned Giving Council of Oklahoma; the Oklahoma City Estate Planning Council; and a fellow of the American Academy of Estate Planning Attorneys. He is admitted to practice before the Federal District courts; the 9th, 10th and Federal Circuit courts of Appeal; the U.S. Tax Court; the U.S. Court of Appeals for the Armed Forces; the U.S. Court of Federal Claims; the U.S. Court of Customs and Patent Appeals; and the U.S. Court of International Trade. Mr. Shiles is a recipient of the IRS Certificate of Recognition, Department of Defense Distinguished Civilian Service Award and Legion of Merit, and the ABA Distinguished Service Award. He earned his B.S. degree, dean's list, from the University of Nevada; his J.D. degree, with honors, from the University of Utah; his LL.M. degree from The Judge Advocate General's School-Army, University of Virginia; a certificate in German from the University of Connecticut; and his master's degree from the United States Army War College.

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